Finance Act 2004 - Legislation.gov.uk

Changes to legislation: Finance Act 2004, Part 7 is up to date with all changes known to be in force on or before 15November 2021. There are changes that may be brought into force at a future date. Changes that have been made

appear in the content and are referenced with annotations. (See end of Document for details) View outstanding changes

Finance Act 20042004 CHAPTER 12

PART 7

DISCLOSURE OF TAX AVOIDANCE SCHEMES

Modifications etc. (not altering text)C1 Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)

[F1305A Introduction

(1) This Part makes provision about the disclosure of information in relation toarrangements, or proposed arrangements, that enable, or might be expected to enable,a person to obtain a tax advantage.

(2) Among other things, this Part—(a) imposes duties to provide information to HMRC (and others);(b) allows HMRC to allocate reference numbers in relation to arrangements

and proposed arrangements (in cases where the disclosure duties have beencomplied with and in other cases);

(c) makes provision about publication of information about arrangements andproposed arrangements, and persons involved in their supply;

(d) makes provision about penalties.]

Textual AmendmentsF1 S. 305A inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by

Finance Act 2021 (c. 26), Sch. 31 paras. 2, 44

306 Meaning of “notifiable arrangements” and “notifiable proposal”

(1) In this Part “notifiable arrangements” means any arrangements which—

http://www.legislation.gov.uk/id/ukpga/2014/26

http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/35/paragraph/13/b


http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/31/paragraph/2


2 Finance Act 2004 (c. 12)Part 7 – Disclosure of tax avoidance schemes

Document Generated: 2021-11-15Changes to legislation: Finance Act 2004, Part 7 is up to date with all changes known to be in force on or before 15

November 2021. There are changes that may be brought into force at a future date. Changes that have been madeappear in the content and are referenced with annotations. (See end of Document for details) View outstanding changes

(a) fall within any description prescribed by the Treasury by regulations,(b) enable, or might be expected to enable, any person to obtain an advantage

in relation to any tax that is so prescribed in relation to arrangements of thatdescription, and

(c) are such that the main benefit, or one of the main benefits, that might beexpected to arise from the arrangements is the obtaining of that advantage.

(2) In this Part “notifiable proposal” means a proposal for arrangements which, if enteredinto, would be notifiable arrangements (whether the proposal relates to a particularperson or to any person who may seek to take advantage of it).

Commencement InformationI1 S. 306 wholly in force at 1.8.2004; s. 306 in force for certain purposes at Royal Assent and otherwise

in force at 1.8.2004 see s. 319(1)

[F2306A Doubt as to notifiability

(1) HMRC may apply to the [F3tribunal] for an order that—(a) a proposal is to be treated as notifiable, or(b) arrangements are to be treated as notifiable.

(2) An application must specify—(a) the proposal or arrangements in respect of which the order is sought, and(b) the promoter.

(3) On an application the [F4tribunal] may make the order only if satisfied that HMRC—(a) have taken all reasonable steps to establish whether the proposal or

arrangements are notifiable, and(b) have reasonable grounds for suspecting that the proposal or arrangements may

be notifiable.

(4) Reasonable steps under subsection (3)(a) may (but need not) include taking actionunder section 313A or 313B.

(5) Grounds for suspicion under subsection (3)(b) may include—(a) the fact that the relevant arrangements fall within a description prescribed

under section 306(1)(a);(b) an attempt by the promoter to avoid or delay providing information or

documents about the proposal or arrangements under or by virtue ofsection 313A or 313B;

(c) the promoter's failure to comply with a requirement under or by virtue ofsection 313A or 313B in relation to another proposal or other arrangements.

(6) Where an order is made under this section in respect of a proposal or arrangements,the prescribed period for the purposes of section 308(1) or (3) in so far as it appliesby virtue of the order—

(a) shall begin after a date prescribed for the purpose, and(b) may be of a different length than the prescribed period for the purpose of other

applications of section 308(1) or (3).

Finance Act 2004 (c. 12)Part 7 – Disclosure of tax avoidance schemesDocument Generated: 2021-11-15

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(7) An order under this section in relation to a proposal or arrangements is withoutprejudice to the possible application of section 308, other than by virtue of this section,to the proposal or arrangements.]

Textual AmendmentsF2 S. 306A inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(2) (with s. 108(10))F3 Word in s. 306A(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and

Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 429F4 Word in s. 306A(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and

Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 429

307 Meaning of “promoter”

(1) For the purposes of this Part a person is a promoter—(a) in relation to a notifiable proposal, if, in the course of a relevant [F5business,

the person (“P”)—(i) is to any extent responsible for the design of the proposed

arrangements,(ii) makes a firm approach to another person (“C”) in relation to the

notifiable proposal with a view to P making the notifiable proposalavailable for implementation by C or any other person, or

(iii) makes] the notifiable proposal available for implementation by otherpersons, and

(b) in relation to notifiable arrangements, if he is by virtue of paragraph (a)(ii)[F6or (iii)] a promoter in relation to a notifiable proposal which is implementedby those arrangements or if, in the course of a relevant business, he is to anyextent responsible for—

(i) the design of the arrangements, or(ii) the organisation or management of the arrangements.

[F7(1A) For the purposes of this Part a person is an introducer in relation to a notifiable proposalif the person makes a marketing contact with another person in relation to the notifiableproposal.]

(2) In this section “relevant business” means any trade, profession or business which—(a) involves the provision to other persons of services relating to taxation, or(b) is carried on by a bank, as defined by [F8section 1120 of the Corporation Tax

Act 2010] , or by a securities house, as defined by [F9section 1009(3)] of thatAct.

(3) For the purposes of this section anything done by a company is to be taken to be donein the course of a relevant business if it is done for the purposes of a relevant businessfalling within subsection (2)(b) carried on by another company which is a member ofthe same group.

(4) Section 170 of the Taxation of Chargeable Gains Act 1992 (c. 12) has effect fordetermining for the purposes of subsection (3) whether two companies are membersof the same group, but as if in that section—

(a) for each of the references to a 75 per cent subsidiary there were substituted areference to a 51 per cent subsidiary, and


http://www.legislation.gov.uk/id/ukpga/2007/11/section/108/2


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http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/429








(b) subsection (3)(b) and subsections (6) to (8) were omitted.

[F10(4A) For the purposes of this Part a person makes a firm approach to another person inrelation to a F11... proposal if the person makes a marketing contact with the otherperson in relation to the F11... proposal at a time when the proposed arrangements havebeen substantially designed.

(4B) For the purposes of this Part a person makes a marketing contact with another personin relation to a notifiable proposal if—

(a) the person communicates information about the notifiable proposal to theother person,

(b) the communication is made with a view to that other person, or any otherperson, entering into transactions forming part of the proposed arrangements,and

(c) the information communicated includes an explanation of the advantage inrelation to any tax that might be expected to be obtained from the proposedarrangements.

(4C) For the purposes of subsection (4A) proposed arrangements have been substantiallydesigned at any time if by that time the nature of the transactions to form part of themhas been sufficiently developed for it to be reasonable to believe that a person whowished to obtain the advantage mentioned in subsection (4B)(c) might enter into—

(a) transactions of the nature developed, or(b) transactions not substantially different from transactions of that nature.]

(5) A person is not to be treated as a promoter [F12or introducer] for the purposes of thisPart by reason of anything done in prescribed circumstances.

[F13(6) In the application of this Part to a proposal or arrangements which are not notifiable,a reference to a promoter [F14or introducer] is a reference to a person who would be apromoter [F14or introducer] under subsections (1) to (5) if the proposal or arrangementswere notifiable.]

Textual AmendmentsF5 Words in s. 307(1)(a) substituted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 2(2); S.I.

2010/3019, art. 2F6 Words in s. 307(1)(b) inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 2(3); S.I.

2010/3019, art. 2F7 S. 307(1A) inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 2(4); S.I. 2010/3019, art. 2F8 Words in s. 307(2)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by

Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 429(a) (with Sch. 2)F9 Words in s. 307(2)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by

Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 429(b) (with Sch. 2)F10 S. 307(4A)-(4C) inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 2(5); S.I. 2010/3019,

art. 2F11 Word in s. 307(4A) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending

Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 3, 44F12 Words in s. 307(5) inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 2(6); S.I.

2010/3019, art. 2F13 S. 307(6) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(3) (with s. 108(10))F14 Words in s. 307(6) inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 2(7); S.I.

2010/3019, art. 2


http://www.legislation.gov.uk/id/ukpga/2010/13/schedule/17/paragraph/2/2



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http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/1/paragraph/429/a

http://www.legislation.gov.uk/id/ukpga/2010/4/schedule/2


























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Modifications etc. (not altering text)C2 S. 307 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 13 para. 6(3)


in force at 1.8.2004 see s. 319(1)

308 Duties of promoter

(1) [F15A person who is a promoter in relation to a notifiable proposal] must, withinthe prescribed period after the relevant date, provide the Board with prescribedinformation relating to [F16the] notifiable proposal.

(2) In subsection (1) “the relevant date” means the [F17earliest] of the following—[F18(za) the date on which the promoter first makes a firm approach to another person

in relation to a notifiable proposal,](a) the date on which the promoter makes [F19the] notifiable proposal available

for implementation by any other person, or(b) the date on which the promoter first becomes aware of any transaction forming

part of notifiable arrangements implementing the notifiable proposal.

(3) [F20A person who is a promoter in relation to notifiable arrangements] must, within theprescribed period after the date on which he first becomes aware of any transactionforming part of [F21the notifiable] arrangements, provide the Board with prescribedinformation relating to those arrangements, unless those arrangements implement aproposal in respect of which notice has been given under subsection (1).

[F22(4) Subsection (4A) applies where a person complies with subsection (1) in relation to anotifiable proposal for arrangements and another person is—

(a) also a promoter in relation to the notifiable proposal or is a promoter in relationto a notifiable proposal for arrangements which are substantially the sameas the proposed arrangements (whether they relate to the same or differentparties), or

(b) a promoter in relation to notifiable arrangements implementing the notifiableproposal or notifiable arrangements which are substantially the same asnotifiable arrangements implementing the notifiable proposal (whether theyrelate to the same or different parties).

(4A) Any duty of the other person under subsection (1) or (3) in relation to the notifiableproposal or notifiable arrangements is discharged if—

(a) the person who complied with subsection (1) has notified the identity andaddress of the other person to HMRC or the other person holds the referencenumber allocated to the proposed notifiable arrangements under section 311,and

(b) the other person holds the information provided to HMRC in compliance withsubsection (1).

(4B) Subsection (4C) applies where a person complies with subsection (3) in relation tonotifiable arrangements and another person is—

(a) a promoter in relation to a notifiable proposal for arrangements which aresubstantially the same as the notifiable arrangements (whether they relate tothe same or different parties), or






(b) also a promoter in relation to the notifiable arrangements or notifiablearrangements which are substantially the same (whether they relate to thesame or different parties).

(4C) Any duty of the other person under subsection (1) or (3) in relation to the notifiableproposal or notifiable arrangements is discharged if—

(a) the person who complied with subsection (3) has notified the identity andaddress of the other person to HMRC or the other person holds the referencenumber allocated to the notifiable arrangements under section 311, and

(b) the other person holds the information provided to HMRC in compliance withsubsection (3).]

(5) Where a person is a promoter in relation to two or more notifiable proposals or sets ofnotifiable arrangements which are substantially the same (whether they relate to thesame parties or different parties), he need not provide information under subsection (1)or (3) if he has already provided information under either of those subsections inrelation to any of the other proposals or arrangements.

[F23(6) The Treasury may by regulations provide for this section to apply with modificationsin relation to proposals or arrangements that—

(a) enable, or might be expected to enable, a person to obtain an advantage inrelation to stamp duty land tax, and

(b) are of a description specified in the regulations.]

Textual AmendmentsF15 Words in s. 308(1) substituted (1.11.2008 except for the purposes of Stamp Duty Land tax, 1.4.2010

in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 2(2)(a); S.I.2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F16 Word in s. 308(1) substituted (1.11.2008 except for the purposes of Stamp Duty Land tax, 1.4.2010in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 2(2)(b); S.I.2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F17 Word in s. 308(2) substituted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 3(2); S.I.2010/3019, art. 2

F18 S. 308(2)(za) inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 3(3); S.I. 2010/3019, art.2

F19 Word in s. 308(2)(a) substituted (1.11.2008 except for the purposes of Stamp Duty Land tax, 1.4.2010in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 2(3); S.I.2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F20 Words in s. 308(3) substituted (1.11.2008 except for the purposes of Stamp Duty Land tax, 1.4.2010in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 2(4)(a); S.I.2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F21 Words in s. 308(3) substituted (1.11.2008 except for the purposes of Stamp Duty Land tax, 1.4.2010in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 2(4)(b); S.I.2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F22 S. 308(4)-(4C) substituted for s. 308(4) (1.11.2008 except for the purposes of Stamp Duty Land tax,1.4.2010 in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 2(5);S.I. 2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F23 S. 308(6) inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 215

Modifications etc. (not altering text)C3 S. 308 applied (with modifications) (1.11.2012) by The Stamp Duty Land Tax (Avoidance Schemes)

(Specified Proposals or Arrangements) Regulations 2012 (S.I. 2012/2396), regs. 1, 5, 6



http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/38/paragraph/2/2/a









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http://www.legislation.gov.uk/id/ukpga/2012/14/section/215



http://www.legislation.gov.uk/id/uksi/2012/2396/regulation/1




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in force at 1.8.2004 see s. 319(1)

[F24308ASupplemental information

(1) This section applies where—(a) a promoter (P) has provided information in purported compliance with

section 308(1) or (3), but(b) HMRC believe that P has not provided all the prescribed information.

(2) HMRC may apply to the [F25tribunal] for an order requiring P to provide specifiedinformation about, or documents relating to, the notifiable proposal or arrangements.

(3) The [F25tribunal] may make an order under subsection (2) in respect of information ordocuments only if satisfied that HMRC have reasonable grounds for suspecting thatthe information or documents—

(a) form part of the prescribed information, or(b) will support or explain the prescribed information.

(4) A requirement by virtue of subsection (2) shall be treated as part of P's duty undersection 308(1) or (3).

(5) In so far as P's duty under section 308(1) or (3) arises out of a requirement by virtueof subsection (2) above, the prescribed period shall begin after a date prescribed forthe purpose.

(6) In so far as P's duty under section 308(1) or (3) arises out of a requirement by virtueof subsection (2) above, the prescribed period—

(a) may be of a different length than the prescribed period for the purpose of otherapplications of section 308(1) or (3), and

(b) may be extended by HMRC by direction.]

Textual AmendmentsF24 S. 308A inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(4) (with s. 108(10))F25 Word in s. 308A(2)(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and


309 Duty of person dealing with promoter outside United Kingdom

(1) Any person (“the client”) who enters into any transaction forming part of any notifiablearrangements in relation to which—

(a) a promoter is resident outside the United Kingdom, and(b) no promoter is resident in the United Kingdom,

must, within the prescribed period after doing so, provide the Board with prescribedinformation relating to the notifiable arrangements.

(2) Compliance with section 308(1) by any promoter in relation to the notifiablearrangements discharges the duty of the client under subsection (1).












in force at 1.8.2004 see s. 319(1)

310 Duty of parties to notifiable arrangements not involving promoter

Any person who enters into any transaction forming part of notifiable arrangementsas respects which neither he nor any other person in the United Kingdom is liable tocomply with section 308 (duties of promoter) or section 309 (duty of person dealingwith promoter outside the United Kingdom) must at the prescribed time provide theBoard with prescribed information relating to the notifiable arrangements.


in force at 1.8.2004 see s. 319(1)

[F26310ADuty to provide further information requested by HMRC

(1) This section applies where—(a) a person has provided the prescribed information about notifiable proposals

or arrangements in compliance with section 308, 309 or 310, or(b) a person has provided information in purported compliance with section 309

or 310 but HMRC believe that the person has not provided all the prescribedinformation.

(2) HMRC may require the person to provide—(a) further specified information about the notifiable proposals or arrangements

(in addition to the prescribed information under section 308, 309 or 310);(b) documents relating to the notifiable proposals or arrangements.

(3) Where HMRC impose a requirement on a person under this section, the person mustcomply with the requirement within—

(a) the period of 10 working days beginning with the day on which HMRCimposed the requirement, or

(b) such longer period as HMRC may direct.

Textual AmendmentsF26 Ss. 310A, 310B inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(2) (with s. 284(11))

310B Failure to provide information under section 310A: application to the Tribunal

(1) This section applies where HMRC—(a) have required a person to provide information or documents under

section 310A, but(b) believe that the person has failed to provide the information or documents

required.





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(2) HMRC may apply to the tribunal for an order requiring the person to provide theinformation or documents required.

(3) The tribunal may make an order under subsection (2) only if satisfied that HMRChave reasonable grounds for suspecting that the information or documents will assistHMRC in considering the notifiable proposals or arrangements.

(4) Where the tribunal makes an order under subsection (2), the person must comply withit within—

(a) the period of 10 working days beginning with the day on which the tribunalmade the order, or

(b) such longer period as HMRC may direct.]

Textual AmendmentsF26 Ss. 310A, 310B inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(2) (with s. 284(11))

[F27310CDuty of promoters to provide updated information

(1) This section applies where—(a) information has been provided under section 308 about any notifiable

arrangements, or proposed notifiable arrangements, to which a referencenumber is allocated under section 311, and

(b) after the provision of the information, there is a change in relation to thearrangements of a kind mentioned in subsection (2).

(2) The changes referred to in subsection (1)(b) are—(a) a change in the name by which the notifiable arrangements, or proposed

notifiable arrangements, are known;(b) a change in the name or address of any person who is a promoter in

relation to the notifiable arrangements or, in the case of proposed notifiablearrangements, the notifiable proposal.

(3) A person who is a promoter in relation to the notifiable arrangements or, in the case ofproposed notifiable arrangements, the notifiable proposal must inform HMRC of thechange mentioned in subsection (1)(b) within 30 days after it is made.

(4) Subsections (5) and (6) apply for the purposes of subsection (3) where there is morethan one person who is a promoter in relation to the notifiable arrangements orproposal.

(5) If the change in question is a change in the name or address of a person who is apromoter in relation to the notifiable arrangements or proposal, it is the duty of thatperson to comply with subsection (3).

(6) If a person provides information in compliance with subsection (3), the duty imposedby that subsection on any other person, so far as relating to the provision of thatinformation, is discharged.]







Textual AmendmentsF27 S. 310C inserted (with application in accordance with Sch. 17 para. 19 of the amending Act) by

Finance Act 2015 (c. 11), Sch. 17 para. 1

[F28310DNotice of potential allocation of reference number: arrangements and proposalssuspected of being notifiable

(1) This section applies where—(a) HMRC have become aware that—

(i) a transaction forming part of arrangements has been entered into,(ii) a firm approach has been made to a person in relation to a proposal

for arrangements, with a view to making the proposal available forimplementation, or

(iii) a proposal for arrangements is made available for implementation,and

(b) HMRC have reasonable grounds for suspecting that the arrangements arenotifiable, or the proposal is notifiable.

(2) HMRC may issue a notice to a person explaining that, unless the person is able tosatisfy HMRC, before the end of the notice period, that the arrangements are notnotifiable or (as the case may be) the proposal is not notifiable, HMRC may allocatea reference number to the arrangements or (in the case of a proposal) the proposedarrangements.

(3) But HMRC may not issue a notice under this section before the end of the period of15 days beginning with the day on which they first become aware that the conditionin paragraph (a)(i), (ii) or (iii) of subsection (1) is met.

(4) A notice under this section must be issued to any person who, on the day the noticeis issued, HMRC reasonably suspect to be a promoter in relation to the arrangementsor proposal.

(5) A notice under this section may be issued to any other person who HMRC reasonablysuspect to be involved in the supply of the arrangements or proposed arrangements.]

Textual AmendmentsF28 S. 310D inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by

Finance Act 2021 (c. 26), Sch. 31 paras. 4, 44

[F29311 Allocation of reference number to arrangements

(1) This section applies in—(a) a subsection (2) case, or(b) a subsection (3) case.

(2) A “subsection (2) case” is a case where a person complies, or purports to comply, withsection 308(1) or (3), 309(1) or 310 in relation to a notifiable proposal or notifiablearrangements.







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(3) A “subsection (3) case” is a case where—(a) notice in relation to arrangements or a proposal has been issued in accordance

with section 310D (notice of potential allocation of reference number),(b) the notice period has expired, and(c) the person to whom the notice was given has failed to satisfy HMRC, before

the expiry of the notice period, that the arrangements are not notifiable or (asthe case may be) that the proposal is not notifiable.

(4) “The notice period” means—(a) the period of 30 days beginning with the day on which the notice under

section 310D is issued, or(b) such longer period as HMRC may direct.

(5) HMRC may allocate a reference number to the arrangements or, in the case of aproposal, the proposed arrangements, subject to subsection (6).

(6) HMRC may not allocate a reference number to arrangements or proposedarrangements after the time limit for doing so.

(7) The time limit for allocating a reference number is—(a) in a subsection (2) case, the end of the period of 90 days beginning with the

compliance, or purported compliance, with section 308(1) or (3), 309(1) or310, as the case may be;

(b) in a subsection (3) case, the end of the period of one year beginning with theday after the end of the notice period (see subsection (4)).

(8) HMRC may at any time withdraw a reference number allocated to arrangements ina subsection (3) case.

(9) The allocation of a reference number to arrangements or proposed arrangements is notto be regarded as constituting an indication by HMRC that the arrangements could asa matter of law result in the obtaining by any person of a tax advantage.]

Textual AmendmentsF29 Ss. 311-311C substituted for s. 311 (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 5, 44


in force at 1.8.2004 see s. 319(1)

[F29311ADuty of HMRC to notify persons of reference number

(1) If a reference number is allocated in a case within section 311(2), HMRC must notifythe following of the number—

(a) the person who has complied, or purported to comply, with section 308(1) or(3), 309(1) or 310, and

(b) where the person has complied, or purported to comply, with section 308(1)or (3), any other person—







(i) who is a promoter in relation to the proposal (or arrangementsimplementing it) or the arrangements (or a proposal implemented bythem), and

(ii) whose identity and address have been notified to HMRC by the personwho complied, or purported to comply, with section 308(1) or (3).

(2) If a reference number is allocated in a case within section 311(3), HMRC must notifythe following of the number—

(a) any person who HMRC reasonably suspect to be, or to have been, a promoterin relation to the arrangements or the proposed arrangements, and

(b) any other person who HMRC reasonably suspect to be, or to have been,involved in the supply of the arrangements or the proposed arrangements.

(3) The duty in subsection (2) applies irrespective of whether the notice undersection 310D as a result of which the reference number was allocated has been issuedto the person concerned.



311B Right of appeal: section 311(3) case

(1) This section applies where HMRC have allocated a reference number to arrangementsor proposed arrangements in a case within section 311(3).

(2) A person who has been notified of the reference number may appeal to the tribunalagainst its allocation.

(3) An appeal under this section may be brought only on the following grounds—(a) that, in issuing the notice under section 310D as a result of which the reference

number was allocated, HMRC did not act in accordance with that section;(b) that, in allocating the reference number, HMRC did not act in accordance with

section 311;(c) that the arrangements are not in fact notifiable arrangements or, in the case of

proposed arrangements, that the proposal for the arrangements is not in facta notifiable proposal.

(4) Notice of appeal under this section must be given to the tribunal in writing before theend of the period of 30 days beginning with the day on which the person is notifiedof the number by HMRC.

(5) Notice may be given after that time if the tribunal give permission.

(6) The notice of appeal must specify the grounds of appeal.

(7) On an appeal under this section, the tribunal may affirm or cancel HMRC's decision.

(8) If the tribunal cancel HMRC's decision, HMRC must withdraw the reference number.

(9) Bringing an appeal under this section does not prevent—(a) a power conferred by this Part from being exercised, or(b) a duty imposed by this Part from continuing to apply.





13





311C Duty to provide further information requested by HMRC: section 311(3) case

(1) This section applies where HMRC have allocated a reference number to arrangementsor proposed arrangements in a case within section 311(3).

(2) HMRC may require a relevant person to provide—(a) specified information about the arrangements or proposed arrangements;(b) documents relating to the arrangements or proposed arrangements.

(3) In subsection (2), “relevant person” means—(a) any person who HMRC reasonably suspect to be, or to have been, a promoter

in relation to the arrangements or the proposed arrangements;(b) any other person who HMRC reasonably suspect to be, or to have been,

involved in the supply of the arrangements or the proposed arrangements.

(4) HMRC may require information or documents only if they have reasonable groundsfor suspecting that the information or documents will assist them in considering thearrangements or proposed arrangements.

(5) Where HMRC impose a requirement on a person under subsection (2), the personmust comply with the requirement before the end of—

(a) the period of 10 working days beginning with the day on which HMRCimposed the requirement, or

(b) such longer period as HMRC may direct.]



[F30312 Duty of promoter to notify client of number [F31: section 311(2) case]

(1) This section applies where a person who is a promoter in relation to notifiablearrangements is providing (or has provided) services to any person (“the client”) inconnection with the notifiable arrangements.

(2) The promoter must, within 30 days after the relevant date, provide the client withprescribed information relating to any reference number [F32allocated in a case withinsection 311(2)] (or, if more than one, any [F33one such reference number]) that hasbeen notified to the promoter (whether by HMRC or any other person) in relation to—

(a) the notifiable arrangements, or(b) any arrangements substantially the same as the notifiable arrangements

(whether involving the same or different parties).

(3) In subsection (2) “the relevant date” means the later of—










(a) the date on which the promoter becomes aware of any transaction which formspart of the notifiable arrangements, and

(b) the date on which the reference number is notified to the promoter.

(4) But where the conditions in subsection (5) are met the duty imposed on the promoterunder subsection (2) to provide the client with information in relation to notifiablearrangements is discharged.

(5) Those conditions are that —(a) the promoter is also a promoter in relation to a notifiable proposal and provides

services to the client in connection with them both,(b) the notifiable proposal and the notifiable arrangements are substantially the

same, and(c) the promoter has provided to the client, in a form and manner specified by

HMRC, prescribed information relating to the reference number that has beennotified to the promoter in relation to the proposed notifiable arrangements.

(6) HMRC may give notice that, in relation to notifiable arrangements specified in thenotice, promoters are not under the duty under subsection (2) after the date specifiedin the notice.

Textual AmendmentsF30 Ss. 312, 312A substituted for s. 312 (1.11.2008 except for the purposes of Stamp Duty Land tax,

1.4.2010 in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 4; S.I.2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F31 Words in s. 312 heading inserted (with application in accordance with Sch. 31 paras. 45, 46 of theamending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 6(2), 44

F32 Words in s. 312(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amendingAct) by Finance Act 2021 (c. 26), Sch. 31 paras. 6(3)(a), 44

F33 Words in s. 312(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of theamending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 6(3)(b), 44

[F34312ZADuty to notify client of reference number: section 311(3) case

(1) This section applies where a person is providing (or has provided) services to anotherperson (“the client”) in connection with arrangements or proposed arrangements.

(2) The person must, before the end of the period of 30 days beginning with the relevantdate, provide the client with prescribed information relating to any reference numberallocated in a case within section 311(3) (or, if more than one, any one such referencenumber) that has been notified to the person (whether by HMRC or any other person)in relation to—

(a) the arrangements or proposed arrangements, or(b) any arrangements substantially the same as the arrangements or proposed

arrangements (whether involving the same or different parties).

(3) In subsection (2), “the relevant date” means the date on which the person has beennotified of the reference number.

(4) HMRC may give notice that, in relation to arrangements or proposed arrangementsspecified in the notice, no person is under the duty imposed by subsection (2) afterthe date specified in the notice.]




















15





F34 S. 312ZA inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) byFinance Act 2021 (c. 26), Sch. 31 paras. 7, 44

312A Duty of client to notify parties of number

(1) This section applies where a person (a “client”) to whom a person who is a promoterin relation to notifiable arrangements or a notifiable proposal is providing (orhas provided) services in connection with the notifiable arrangements or notifiableproposal receives prescribed information [F35under section 312] relating to thereference number [F36allocated to—

(a) the notifiable arrangements or proposed notifiable arrangements, or(b) any arrangements substantially the same as the notifiable arrangements or

proposed notifiable arrangements.]

[F37(1A) This section also applies where a person (a “client”) to whom a person is providing(or has provided) services in connection with arrangements or proposed arrangementsreceives prescribed information under section 312ZA relating to the reference numberallocated to—

(a) the arrangements or proposed arrangements, or(b) any arrangements substantially the same as the arrangements or proposed

arrangements.]

(2) The client must, within the prescribed period, provide prescribed information relatingto the reference number to any other person—

(a) who the client might reasonably be expected to know is or is likely to be aparty to the arrangements or proposed arrangements, and

(b) who might reasonably be expected to gain a tax advantage in relation to anyrelevant tax by reason of the arrangements or proposed arrangements.

[F38(2A) Where the client—(a) is an employer, and(b) by reason of the arrangements or proposed arrangements, receives or might

reasonably be expected to receive an advantage, in relation to any relevanttax, in relation to the employment of one or more of the client's employees,

the client must, within the prescribed period, provide to each of the client's relevantemployees prescribed information relating to the reference number.]

[F39(3) For the purposes of this section—(a) a tax is a “relevant tax”, in relation to arrangements or arrangements proposed

in a proposal of any description, if it is prescribed in relation to arrangementsor proposals of that description by regulations under section 306;

(b) “relevant employee” means an employee in relation to whose employmentthe client receives or might reasonably be expected to receive the advantagementioned in subsection (2A);

(c) “employee” includes a former employee;
















(d) a reference to employment includes holding an office (and references to“employee” and “employer” are to be construed accordingly).]

(4) HMRC may give notice that, in relation to [F40arrangements or a proposal] specifiedin the notice, persons are not under [F41one or both of the duties under this section]after the date specified in the notice.

(5) The duty under subsection (2) [F42or (2A)] does not apply in prescribed circumstances.]



F35 Words in s. 312A(1) inserted (with application in accordance with Sch. 31 paras. 45, 46 of theamending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 8(2)(a), 44

F36 Words in s. 312A(1) substituted (with application in accordance with Sch. 31 paras. 45, 46 of theamending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 8(2)(b), 44

F37 S. 312A(1A) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act)by Finance Act 2021 (c. 26), Sch. 31 paras. 8(3), 44

F38 S. 312A(2A) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 5(2)F39 S. 312A(3) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 5(3)F40 Words in s. 312A(4) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 8(4), 44F41 Words in s. 312A(4) substituted (with application in accordance with Sch. 15 para. 20 of the amending

Act) by Finance Act 2015 (c. 11), Sch. 17 para. 5(4)F42 Words in s. 312A(5) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 5(5)

[F43312BDuty of client to provide information F44...

[F45(1) This section applies where a person (“the client”) has been provided with informationunder section 312(2) or 312ZA(2) (prescribed information about reference number).]

(2) The client must, within the prescribed period, provide the [F46person who provided theinformation] with prescribed information relating to the client.

(3) The duty under subsection (2) is subject to any exceptions that may be prescribed.]

Textual AmendmentsF43 S. 312B inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 223(2)F44 Words in s. 312B heading omitted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 9(2), 44F45 S. 312B(1) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act)

by Finance Act 2021 (c. 26), Sch. 31 paras. 9(3), 44F46 Words in s. 312B(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 9(4), 44

313 [F47Duty of parties to notify HMRC of reference number etc ]

(1) Any person who is a party to any F48... arrangements must provide the Board withprescribed information relating to—










































17



(a) any reference number notified to him F49..., and(b) the time when he obtains or expects to obtain by virtue of the arrangements

an advantage in relation to any relevant tax.

(2) For the purposes of subsection (1) a tax is a “relevant tax” in relation to[F50arrangements of any description] if it is prescribed in relation to arrangements ofthat description by regulations under section 306.

(3) Regulations [F51made by HMRC] may—(a) in prescribed cases, require the [F52information prescribed under

subsection (1)] to be included in any return or account which the person isrequired by or under any enactment to deliver to the Board, and

(b) in prescribed cases, require the [F53information prescribed undersubsection (1) and such other information as is prescribed] to be providedseparately to the Board at the prescribed time or times.

(4) A person is not liable to a penalty under—[F54(a) any provision relating to incorrect or uncorrected returns made under

section 98 of the Finance Act 1986 (administration of stamp duty reserve tax),(b) Schedule 24 to the Finance Act 2007 (penalties for errors), or(c) any other prescribed provision,]

by reason of any failure to include in any return or account any reference number orother information required by virtue of subsection (3)(a) (but see section 98C of theTaxes Management Act 1970 for the penalty for failure to comply with this section).

[F55(5) HMRC may give notice that, in relation to F56... arrangements specified in the notice,persons are not under the duty under subsection (1) after the date specified in thenotice.]

[F57(6) The duty under subsection (1) does not apply in prescribed circumstances.]

Textual AmendmentsF47 S. 313 heading substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending

Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 10(2), 44F48 Word in s. 313(1) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending

Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 10(3), 44F49 Words in s. 313(1)(a) omitted (1.11.2008 except for the purposes of Stamp Duty Land tax, 1.4.2010 in

so far as not already in force) by virtue of Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 5(2); S.I.2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F50 Words in s. 313(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of theamending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 10(4), 44

F51 Words in s. 313(3) substituted (1.11.2008 except for the purposes of Stamp Duty Land tax, 1.4.2010in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 5(3)(a); S.I.2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F52 Words in s. 313(3)(a) substituted (1.11.2008 except for the purposes of Stamp Duty Land tax, 1.4.2010in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 5(3)(b); S.I.2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2

F53 Words in s. 313(3)(b) substituted (1.11.2008 except for the purposes of Stamp Duty Land tax, 1.4.2010in so far as not already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 5(3)(c); S.I.2008/1935, art. 2(1) (with art. 2(2)); S.I. 2010/409, art. 2







































http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/38/paragraph/5/3/c










F54 S. 313(4)(a)-(c) substituted for s. 313(4)(a)-(g) (1.4.2009) by The Finance Act 2008, Schedule 40(Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571),art. 1(1), Sch. 1 para. 26

F55 S. 313(5) inserted (1.11.2008 except for the purposes of Stamp Duty Land tax, 1.4.2010 in so far asnot already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 5(4); S.I. 2008/1935, art. 2(1)(with art. 2(2)); S.I. 2010/409, art. 2

F56 Word in s. 313(5) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amendingAct) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 10(5), 44

F57 S. 313(6) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 6


in force at 1.8.2004 see s. 319(1)

[F58313ZADuty to provide details of clients

(1) This section applies where a person who is a promoter in relation to notifiablearrangements is providing (or has provided) services to any person (“the client”) inconnection with the notifiable arrangements and either—[F59(a) the promoter is subject to the requirement under section 312(2) to provide to

the client prescribed information relating to the reference number allocatedto—

(i) the arrangements, or(ii) any arrangements substantially the same as the arrangements, or

(b) the promoter has failed to comply with section 308(1) or (3) in relation tothe notifiable arrangements (or the notifiable proposal for them) but would besubject to that requirement if a reference number had been allocated to—

(i) the notifiable arrangements, or(ii) any arrangements substantially the same as the arrangements].

[F60(1A)

This section also applies where—(a) a person (“the provider”) is providing (or has provided) services to

another person (“the client”) in connection with arrangements or proposedarrangements, and

(b) the provider is subject to the requirement under section 312ZA(2) to provideto the client prescribed information relating to the reference number allocatedto—

(i) the arrangements or proposed arrangements, or(ii) any arrangements substantially the same as the arrangements or

proposed arrangements.]F61(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) The promoter [F62or (as the case may be) provider] must, within the prescribed periodafter the end of the relevant period, provide HMRC with prescribed information inrelation to the client.

[F63(4) In subsection (3) “the relevant period” means—(a) in a case within subsection (1), such period as is prescribed and is a

period during which the promoter is or would be subject to the requirementmentioned in that subsection;



















19



(b) in a case within subsection (1A), such period as is prescribed and is a periodduring which the provider is or would be subject to the requirement mentionedin that subsection.]

(5) The promoter need not comply with subsection (3) in relation to any notifiablearrangements at any time after HMRC have given notice under section 312(6) inrelation to the notifiable arrangements.]

[F64(6) The provider need not comply with subsection (3) in relation to any arrangements atany time after HMRC have given notice under section 312ZA(4) in relation to thearrangements.]

Textual AmendmentsF58 S. 313ZA inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 6; S.I. 2010/3019, art. 2F59 S. 313ZA(1)(a)(b) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 11(2), 44F60 S. 313ZA(1A) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending

Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 11(3), 44F61 S. 313ZA(2) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act)

by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 11(4), 44F62 Words in s. 313ZA(3) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 11(5), 44F63 S. 313ZA(4) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending

Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 11(6), 44F64 S. 313ZA(6) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act)

by Finance Act 2021 (c. 26), Sch. 31 paras. 11(7), 44

[F65313ZBEnquiry following disclosure of client details

(1) This section applies where—[F66(a) a person (“the service provider”) is providing or has provided services to

another person (“the client”) in connection with arrangements or proposedarrangements,

(aa) the service provider has provided HMRC with information in relation to theclient under section 313ZA(3), and]

(b) HMRC suspect that a person other than the client is or is likely to be a partyto the arrangements.

(2) HMRC may by written notice require the [F67service provider] to provide prescribedinformation in relation to any person other than the client who the [F67service provider]might reasonably be expected to know is or is likely to be a party to the arrangements.

(3) The [F68service provider] must comply with a requirement under or by virtue ofsubsection (2) within—

(a) the prescribed period, or(b) such longer period as HMRC may direct.]

Textual AmendmentsF65 S. 313ZB inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 223(3)




























F66 S. 313ZB(1)(a)(aa) substituted for s. 313ZB(1)(a) (with application in accordance with Sch. 31 paras.45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 12(2), 44

F67 Words in s. 313ZB(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of theamending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 12(3), 44

F68 Words in s. 313ZB(3) substituted (with application in accordance with Sch. 31 paras. 45, 46 of theamending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 12(4), 44

[F69313ZCDuty of employer to notify HMRC of details of employees etc

(1) This section applies if conditions A, B and C are met.

[F70(2) Condition A is that—(a) a person who is a promoter in relation to notifiable arrangements or a

notifiable proposal is providing (or has provided) services in connection withthe arrangements or proposal to a person (“the client”), or

(b) a person is providing (or has provided) services in connection witharrangements or a proposal to a person (“the client”).]

(3) Condition B is that the client receives information under section 312(2) [F71or312ZA(2)] or as mentioned in section 312(5).

(4) Condition C is that the client is an employer in circumstances where, as a result of theF72... arrangement or proposed F72... arrangement—

(a) one or more of the client's employees receive, or might reasonably be expectedto receive, in relation to their employment, an advantage in relation to anyrelevant tax, or

(b) the client receives or might reasonably be expected to receive such anadvantage in relation to the employment of one or more of the client'semployees.

(5) Where an employee is within subsection (4)(a), or is an employee mentioned insubsection (4)(b), the client must provide HMRC with prescribed information relatingto the employee at the prescribed time or times.

(6) The client need not comply with subsection (5) in relation to any F73... arrangementsat any time after HMRC have given notice under section 312(6) [F74, 312ZA(4)] or313(5) in relation to the F73... arrangements.

(7) The duty under subsection (5) does not apply in prescribed circumstances.

(8) Section 312A(3) applies for the purposes of this section as it applies for the purposesof that section.]

Textual AmendmentsF69 S. 313ZC inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 9F70 S. 313ZC(2) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending

Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 13(2), 44F71 Words in s. 313ZC(3) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 13(3), 44F72 Word in s. 313ZC(4) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 13(4), 44






















21



F73 Word in s. 313ZC(6) omitted (with application in accordance with Sch. 31 paras. 45, 46 of theamending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 13(5)(a), 44

F74 Word in s. 313ZC(6) inserted (with application in accordance with Sch. 31 paras. 45, 46 of theamending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 13(5)(b), 44

[F75313APre-disclosure enquiry

(1) Where HMRC suspect that a person (P) is the promoter [F76or introducer of a proposal,or the promoter of arrangements,] which may be notifiable, they may by written noticerequire P to state—

(a) whether in P's opinion the proposal or arrangements are notifiable by P, and(b) if not, the reasons for P's opinion.

(2) A notice must specify the proposal or arrangements to which it relates.

(3) For the purpose of subsection (1)(b)—(a) it is not sufficient to refer to the fact that a lawyer or other professional has

given an opinion,(b) the reasons must show, by reference to this Part and regulations under it, why

P thinks the proposal or arrangements are not notifiable by P, and(c) in particular, if P asserts that the arrangements do not fall within any

description prescribed under section 306(1)(a), the reasons must providesufficient information to enable HMRC to confirm the assertion.

(4) P must comply with a requirement under or by virtue of subsection (1) within—(a) the prescribed period, or(b) such longer period as HMRC may direct.

Textual AmendmentsF75 Ss. 313A, 313B inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(5) (with s. 108(10))F76 Words in s. 313A(1) substituted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 4; S.I.

2010/3019, art. 2

313B Reasons for non-disclosure: supporting information

(1) Where HMRC receive from a person (P) a statement of reasons why a proposal orarrangements are not notifiable by P, HMRC may apply to the [F77tribunal] for an orderrequiring P to provide specified information or documents in support of the reasons.

(2) P must comply with a requirement under or by virtue of subsection (1) within—(a) the prescribed period, or(b) such longer period as HMRC may direct.

(3) The power under subsection (1)—(a) may be exercised more than once, and(b) applies whether or not the statement of reasons was received under

section 313A(1)(b).]


















Textual AmendmentsF75 Ss. 313A, 313B inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(5) (with s. 108(10))F77 Word in s. 313B(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and


[F78313C[F79Provision of information to HMRC by introducers]

[F80(1) This section applies where HMRC suspect—(a) that a person (“P”) is an introducer in relation to a proposal, and(b) that the proposal may be notifiable.

(1A) HMRC may by written notice require P to provide HMRC with one or both of thefollowing—

(a) prescribed information in relation to each person who has provided P with anyinformation relating to the proposal;

(b) prescribed information in relation to each person with whom P has made amarketing contact in relation to the proposal.]

(2) A notice must specify the proposal to which it relates.

(3) P must comply with a requirement under [F81subsection (1A)] within—(a) the prescribed period, or(b) such longer period as HMRC may direct.]

Textual AmendmentsF78 S. 313C inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 9; S.I. 2010/3019, art. 2F79 S. 313C heading substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 12(4)F80 S. 313C(1)(1A) substituted for s. 313C(1) (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para.

12(2)F81 Words in s. 313C(3) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 12(3)

314 Legal professional privilege

(1) Nothing in this Part requires any person to disclose to the Board any privilegedinformation.

(2) In this Part “privileged information” means information with respect to which a claimto legal professional privilege, or, in Scotland, to confidentiality of communications,could be maintained in legal proceedings.


in force at 1.8.2004 see s. 319(1)

[F82314AOrder to disclose

(1) HMRC may apply to the [F83tribunal] for an order that—




















23



(a) a proposal is notifiable, or(b) arrangements are notifiable.

(2) An application must specify—(a) the proposal or arrangements in respect of which the order is sought, and(b) the promoter.

(3) On an application the [F84tribunal] may make the order only if satisfied thatsection 306(1)(a) to (c) applies to the relevant arrangements.]

Textual AmendmentsF82 S. 314A inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(6) (with s. 108(10))F83 Word in s. 314A(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and

Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 432F84 Word in s. 314A(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and


315 Penalties

(1) After section 98B of the Taxes Management Act 1970 insert—

“98C Notification under Part 7 of Finance Act 2004

(1) A person who fails to comply with any of the provisions of Part 7 ofthe Finance Act 2004 (disclosure of tax avoidance schemes) mentioned insubsection (2) below shall be liable—

(a) to a penalty not exceeding £5,000, and(b) if the failure continues after a penalty is imposed under paragraph (a)

above, to a further penalty or penalties not exceeding £600 for eachday on which the failure continues after the day on which the penaltyunder paragraph (a) was imposed (but excluding any day for which apenalty under this paragraph has already been imposed).

(2) Those provisions are—(a) section 308(1) and (3) (duty of promoter in relation to notifiable

proposals and notifiable arrangements),(b) section 309(1) (duty of person dealing with promoter outside United

Kingdom),(c) section 310 (duty of parties to notifiable arrangements not involving

promoter), or(d) section 312(1) (duty of promoter to notify client of reference number).

(3) A person who fails to comply with section 313(1) of the Finance Act 2004(duties of parties to notifiable arrangements to notify Board of referencenumber, etc.) shall be liable to a penalty of the relevant sum.

(4) In subsection (3) above “the relevant sum” means—(a) in relation to a person not falling within paragraph (b) or (c) below,

£100 in respect of each scheme to which the failure relates,















(b) in relation to a person who has previously failed to comply withsection 313(1) on one (and only one) occasion during the period of 36months ending with the date on which the current failure to complywith that provision began, £500 in respect of each scheme to whichthe current failure relates (whether or not the same as the scheme towhich the previous failure relates), or

(c) in relation to a person who has previously failed to comply withsection 313(1) on two or more occasions during the period of 36months ending with the date on which the current failure to complywith that provision began, £1,000 in respect of each scheme to whichthe current failure relates (whether or not the same as the schemes towhich any of the previous failures relates).

(5) In subsection (4) above “scheme” means any notifiable arrangements withinthe meaning of Part 7 of the Finance Act 2004.”

(2) In section 100 of that Act (determination of penalties by officer of Board) at the end ofsubsection (2) (penalties to which subsection (1) of the section does not apply) insert“, or

(f) section 98C(1)(a) above.”

(3) In section 100C of that Act (penalty proceedings before Commissioners) aftersubsection (1) insert—

“(1A) In its application to a penalty under section 98C(1)(a) above, subsection (1)above has effect with the omission of the words “General or”.”


in force at 1.8.2004 see s. 319(1)

[F85316 Information to be provided in form and manner specified by HMRC

(1) HMRC may specify the form and manner in which information required to be providedby any of the information provisions must be provided if the provision is to becomplied with.

(2) The “information provisions” are sections 308(1) and (3), 309(1), 310,[F86310A,][F87310C,][F88311C,] 312(2), [F89312ZA(2),] 312A(2) [F90and (2A)][F91,313(1) and (3)[F92, 313ZA(3) and 313ZC(5)]] .]

Textual AmendmentsF85 S. 316 substituted (1.11.2008 except for the purposes of Stamp Duty Land tax, 1.4.2010 in so far as not

already in force) by Finance Act 2008 (c. 9), s. 116(2), Sch. 38 para. 6; S.I. 2008/1935, art. 2(1) (withart. 2(2)); S.I. 2010/409, art. 2

F86 Word in s. 316(2) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(3)F87 Word in s. 316(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 2F88 Word in s. 316(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending

Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 14(a), 44F89 Word in s. 316(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending

Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 14(b), 44




















25



F90 Words in s. 316(2) inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 7F91 Words in s. 316 substituted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 7; S.I. 2010/3019,

art. 2F92 Words in s. 316(2) substituted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 10

[F93316ADuty to provide additional information

(1) This section applies where a person is required to provide information undersection 312(2) [F94, 312ZA(2)] or 312A(2) or (2A).

(2) HMRC may specify additional information which must be provided by that person tothe recipients under section 312(2) [F95, 312ZA(2)] or 312A(2) or (2A) at the sametime as the information referred to in subsection (1).

(3) HMRC may specify the form and manner in which the additional information is tobe provided.

(4) For the purposes of this section “additional information” means information suppliedby HMRC which relates to notifiable proposals or notifiable arrangements in general.]

Textual AmendmentsF93 S. 316A inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 14F94 Word in s. 316A(1) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 15, 44F95 Word in s. 316A(2) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the


[F96316BConfidentiality

No duty of confidentiality or other restriction on disclosure (however imposed)prevents the voluntary disclosure by any person to HMRC of information ordocuments which the person has reasonable grounds for suspecting will assist HMRCin determining whether there has been a breach of any requirement imposed by orunder this Part.]

Textual AmendmentsF96 S. 316B inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 16

[F97316CPublication by HMRC

[F98(1) HMRC may publish information about—(a) any arrangements, or proposed arrangements, to which a reference number is

allocated under section 311;(b) where the reference number is allocated in a case within section 311(2), any

person who is a promoter in relation to the arrangements or, in the case ofproposed arrangements, the proposal;

(c) where the reference number is allocated in a case within section 311(3), anyperson who is or has been—






















(i) a promoter in relation to the arrangements or proposed arrangements,or

(ii) otherwise involved in the supply of the arrangements or proposedarrangements.]

(2) The information that may be published is (subject to subsection (4))—(a) any information relating to arrangements within subsection (1)(a), or a person

within subsection (1)(b) [F99or (c)], that is prescribed information for thepurposes of section [F100any provision of this Part];

[F101(b) any ruling of a court or tribunal relating to—(i) arrangements within subsection (1)(a);

(ii) a person within subsection (1)(b), in that person's capacity as apromoter;

(iii) a person within subsection (1)(c), in that person's capacity asa promoter or a person otherwise involved in the supply ofarrangements or proposed arrangements;]

(c) the number of persons in any period who enter into transactions forming partof F102... arrangements within subsection (1)(a);

(d) whether arrangements within subsection (1)(a) are APN relevant (seesubsection (7));

(e) any other information that HMRC considers it appropriate to publish forthe purpose of identifying arrangements within subsection (1)(a) or a personwithin subsection (1)(b) [F103or (c)].

(3) The information may be published in any manner that HMRC considers appropriate.

(4) No information may be published under this section that identifies a person who entersinto a transaction forming part of F104... arrangements within subsection (1)(a).

[F105(4A)

No information may be published under this section in respect of a person involvedin the supply of arrangements or proposed arrangements where there are reasonablegrounds for believing that the person's involvement is limited to activities subject tolegal professional privilege.]

(5) But where a person [F106within subsection (1)(b) or (c)] is also a person mentionedin subsection (4), nothing in subsection (4) is to be taken as preventing thepublication under this section of information so far as relating to the person's activities[F107as a promoter or a person involved in the supply of arrangements or proposedarrangements].

(6) Before publishing any information under this section that identifies a person as [F108aperson within subsection (1)(b) or (c)], HMRC must—

(a) inform the person that they are considering doing so, and(b) give the person reasonable opportunity to make representations about whether

it should be published.

[F109(6A)

Where the reference number is allocated in a case within section 311(3)—(a) information that identifies a person within subsection (1)(c) may not be

published for the first time after the end of the period of one year beginningwith the day on which the reference number is allocated;

(b) no information that identifies a person within subsection (1)(c) may bepublished (or continue to be published) after the end of the period of one yearbeginning with the day on which it is first published.


27



(6B) In determining a period of one year for the purposes of subsection (6A)(a) or (b),no account is to be taken of any period during which HMRC are prohibited frompublishing the information because of proceedings before a court or tribunal.]

(7) Arrangements are “APN relevant” for the purposes of subsection (2)(d) if HMRChas indicated in a publication that it may exercise (or has exercised) its power undersection 219 of the Finance Act 2014 (accelerated payment notices) by virtue of thearrangements being DOTAS arrangements within the meaning of that section.

Textual AmendmentsF97 Ss. 316C, 316D inserted (with application in accordance with Sch. 17 para. 21 of the amending Act)

by Finance Act 2015 (c. 11), Sch. 17 para. 17F98 S. 316C(1) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act)

by Finance Act 2021 (c. 26), Sch. 31 paras. 16(2), 44F99 Words in s. 316C(2)(a) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(3)(a)(i), 44F100 Words in s. 316C(2)(a) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(3)(a)(ii), 44F101 S. 316C(2)(b) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the amending

Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(3)(b), 44F102 Word in s. 316C(2)(c) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 16(3)(c), 44F103 Words in s. 316C(2)(e) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(3)(d), 44F104 Word in s. 316C(4) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the amending

Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 16(4), 44F105 S. 316C(4A) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act)

by Finance Act 2021 (c. 26), Sch. 31 paras. 16(5), 44F106 Words in s. 316C(5) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(6)(a), 44F107 Words in s. 316C(5) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(6)(b), 44F108 Words in s. 316C(6) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(7), 44F109 S. 316C(6A)(6B) inserted (with application in accordance with Sch. 31 paras. 45, 46 of the amending

Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 16(8), 44

316D Section 316C: subsequent judicial rulings

(1) This section applies if—(a) information about F110... arrangements, or proposed F110... arrangements, is

published under section 316C,(b) at any time after the information is published, a ruling of a court or tribunal

is made in relation to tax arrangements, and(c) HMRC is of the opinion that the ruling is relevant to the arrangements

mentioned in paragraph (a).

(2) A ruling is “relevant” to the arrangements if—







http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/31/paragraph/16/3/a/i



http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/31/paragraph/16/3/a/ii









http://www.legislation.gov.uk/id/ukpga/2021/26/schedule/31/paragraph/16/3/d























(a) the principles laid down, or reasoning given, in the ruling would, ifapplied to the arrangements, allow the purported advantage arising from thearrangements in relation to tax, and

(b) the ruling is final.

(3) HMRC must publish information about the ruling.

(4) The information must be published in the same manner as HMRC published theinformation mentioned in subsection (1)(a) (and may also be published in any othermanner that HMRC considers appropriate).

(5) A ruling is “final” if it is—(a) a ruling of the Supreme Court, or(b) a ruling of any other court or tribunal in circumstances where—

(i) no appeal may be made against the ruling,(ii) if an appeal may be made against the ruling with permission, the time

limit for applications has expired and either no application has beenmade or permission has been refused,

(iii) if such permission to appeal against the ruling has been granted oris not required, no appeal has been made within the time limit forappeals, or

(iv) if an appeal was made, it was abandoned or otherwise disposed ofbefore it was determined by the court or tribunal to which it wasaddressed.

(6) Where a ruling is final by virtue of sub-paragraph (ii), (iii) or (iv) of subsection (5)(b), the ruling is to be treated as made at the time when the sub-paragraph in questionis first satisfied.

(7) In this section “tax arrangements” means arrangements in respect of which it wouldbe reasonable to conclude (having regard to all the circumstances) that the obtainingof an advantage in relation to tax was the main purpose, or one of the main purposes.]

Textual AmendmentsF97 Ss. 316C, 316D inserted (with application in accordance with Sch. 17 para. 21 of the amending Act)

by Finance Act 2015 (c. 11), Sch. 17 para. 17F110 Word in s. 316D(1)(a) omitted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 31 paras. 17, 44

317 Regulations under Part 7

(1) Any power of the Treasury or the Board to make regulations under this Part isexercisable by statutory instrument.

(2) Regulations made by the Treasury or the Board under this Part may [F111make differentprovision for different cases and may] contain transitional provisions and savings.

(3) A statutory instrument containing regulations made by the Treasury or the Board underany provision of this Part is subject to annulment in pursuance of a resolution of theHouse of Commons.







29



Textual AmendmentsF111 Words in s. 317(2) inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 8; S.I. 2010/3019,

art. 2

F112317ASpecial Commissioners: procedure

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual AmendmentsF112 S. 317A omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs

Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 433

318 Interpretation of Part 7

(1) In this Part—“advantage”, in relation to any tax, means—

(a) relief or increased relief from, or repayment or increased repayment of,that tax, or the avoidance or reduction of a charge to that tax or anassessment to that tax or the avoidance of a possible assessment to that tax,

(b) the deferral of any payment of tax or the advancement of any repaymentof tax, or

(c) the avoidance of any obligation to deduct or account for any tax;[F113“company” has the meaning given by section 1121 of the Corporation

Tax Act 2010;]“corporation tax” includes any amount which, by virtue of any of the

provisions mentioned in paragraph 1 of Schedule 18 to the Finance Act 1998(c. 36) (company tax returns, assessments and related matters) is assessable andchargeable as if it were corporation tax;

[F114“HMRC” means the Commissioners for Her Majesty's Revenue andCustoms;]

[F115“introducer”, in relation to a notifiable proposal, has the meaning givenby section 307;

“make a firm approach” has the meaning given by section 307(4A);“make a marketing contact” has the meaning given by section 307(4B);]“notifiable arrangements” has the meaning given by section 306(1);“notifiable proposal” has the meaning given by section 306(2);“prescribed”, except in section 306, means prescribed by regulations made

by the Board;“promoter”, in relation to notifiable arrangements or a notifiable proposal,

has the meaning given by section 307;[F116“reference number” means a reference number allocated under

section 311;]F117. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .“tax” means—

(a) income tax,












(b) capital gains tax,(c) corporation tax,(d) petroleum revenue tax,

(da) [F118apprenticeship levy,](e) inheritance tax,(f) stamp duty land tax, F119...(g) stamp duty reserve tax[F120, or(h) annual tax on enveloped dwellings].

[F121“trade” includes every venture in the nature of trade.][F122“tribunal” means the First-tier tribunal, or where determined by or under

Tribunal Procedure Rules, the Upper Tribunal.][F123“working day” means a day which is not a Saturday or a Sunday,

Christmas Day, Good Friday or a bank holiday under the Banking and FinancialDealings Act 1971 in any part of the United Kingdom.]

F124(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual AmendmentsF113 Words in s. 318(1) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation

(International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 302(2)(a) (with Sch. 9paras. 1-9, 22)

F114 Words in s. 318(1) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 108(8)(a) (with s. 108(10))F115 Words in s. 318(1) inserted (1.1.2011) by Finance Act 2010 (c. 13), Sch. 17 para. 5; S.I. 2010/3019,

art. 2F116 Words in s. 318(1) substituted (with application in accordance with Sch. 31 paras. 45, 46 of the

amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 18, 44F117 Words in s. 318(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue

and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 434(2)F118 Words in s. 318(1) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 104(1) (with s. 117)F119 Words in s. 318(1) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 35 para. 2(a)F120 Words in s. 318(1) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 35 para. 2(b)F121 Words in s. 318(1) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation

(International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 302(2)(b) (with Sch. 9paras. 1-9, 22)

F122 Words in s. 318(1) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue andCustoms Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 434(3)

F123 Words in s. 318(1) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 284(4)F124 S. 318(2) repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation

(International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 302(3), Sch. 10 Pt. 13(with Sch. 9 paras. 1-9, 22)

319 Part 7: commencement and savings

(1) The following provisions of this Part come into force on the passing of this Act—sections 306 to 315, so far as is necessary for enabling the making of anyregulations for which they provide, andsections 317 and 318 and this section.









http://www.legislation.gov.uk/id/ukpga/2007/11/section/108/8/a












http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/434/2



http://www.legislation.gov.uk/id/ukpga/2016/24/section/117















http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/434/3







http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/10/part/13




31



(2) Except as provided by subsection (1), the provisions of this Part come into force on1st August 2004.

(3) Section 308 does not apply to a promoter in the case of—(a) any notifiable proposal as respects which the relevant date, as defined by

subsection (2) of that section, fell before 18th March 2004,(b) any notifiable arrangements which implement such a proposal, or(c) any notifiable arrangements which include any transaction entered into before

18th March 2004.

(4) Sections 309 and 310 do not apply in relation to notifiable arrangements which includeany transaction entered into before 23rd April 2004.

(5) Section 313 does not apply in relation to any notifiable arrangements in respect ofwhich, by virtue of subsection (3) or (4), none of the duties imposed by sections 308to 310 arises.

32 Finance Act 2004 (c. 12)Document Generated: 2021-11-15

Changes to legislation: Finance Act 2004, Part 7 is up to date with all changes known to be in force on or before 15November 2021. There are changes that may be brought into force at a future date. Changes thathave been made appear in the content and are referenced with annotations.View outstanding changes

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:Whole provisions yet to be inserted into this Act (including any effects on thoseprovisions):– s. 152(3A) inserted by 2021 c. 26 Sch. 5 para. 2(3)– s. 152(4A) inserted by 2021 c. 26 Sch. 5 para. 2(4)– s. 152(5)(a) word inserted by 2021 c. 26 Sch. 5 para. 2(5)(b)– s. 152(5)(a) words in s. 152(5) renumbered as s. 152(5)(a) by 2021 c. 26 Sch. 5 para.

2(5)(a)– s. 152(5)(b) inserted by 2021 c. 26 Sch. 5 para. 2(5)(c)– s. 152(5A) inserted by 2021 c. 26 Sch. 5 para. 2(6)– s. 152(10) inserted by 2021 c. 26 Sch. 5 para. 2(9)– s. 184(1A) inserted by 2021 c. 26 Sch. 5 para. 8(3)– s. 223(5)(aa) inserted by 2021 c. 26 Sch. 5 para. 11(2)(a)– s. 226(5)(aa) inserted by 2021 c. 26 Sch. 5 para. 12(2)(a)– s. 227G(9A) inserted by 2021 c. 26 Sch. 5 para. 17(3)– s. 237(3A) inserted by 2021 c. 26 Sch. 5 para. 18(3)– Sch. 28 para. 2(9)(10) inserted by 2021 c. 26 Sch. 5 para. 20(2)– Sch. 28 para. 2A(3A) inserted by 2021 c. 26 Sch. 5 para. 20(3)– Sch. 29 para. 1(4A) inserted by 2021 c. 26 Sch. 5 para. 21(2)(b)– Sch. 32 para. 2B inserted by 2021 c. 26 Sch. 5 para. 22(2)– Sch. 32 para. 10(A1) inserted by 2021 c. 26 Sch. 5 para. 22(5)– Sch. 32 para. 10(1)(za) inserted by 2021 c. 26 Sch. 5 para. 22(6)(b)– Sch. 32 para. 10(5) inserted by 2021 c. 26 Sch. 5 para. 22(7)– Sch. 32 para. 14ZA and cross-heading inserted by 2021 c. 26 Sch. 5 para. 22(8)– Sch. 32 para. 14ZB and cross-heading inserted by 2021 c. 26 Sch. 5 para. 22(9)– Sch. 32 para. 10(1)(a) word omitted by 2021 c. 26 Sch. 5 para. 22(6)(c)– Sch. 32 para. 10(1)(b) word omitted by 2021 c. 26 Sch. 5 para. 22(6)(d)






































































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